The principal question involved in this case is that considered and determined in the case of J. C. Penney Co. v. Tax Comm., ante, p. 286, 289 N. W. 677. For the reasons stated in that case the judgment in this case must be reversed.

By the Court. — The judgment appealed from is reversed, and cause remanded with directions to enter judgment setting aside the assessment and allowing the claim for refund made by the plaintiff.